Abstract
As regards free gifts provided by a supplier to his customers in the framework of a promotional scheme, the European Court of Justice will be faced with a fork in the road. If it follows the Kuwait path, VAT is due on the free gifts, and if it follows the Elida Gibbs path, free gifts do not give rise to a VAT liability. The authors explain that for the resolutions of disputes, the ECJ follows a more economic approach and, if necessary, even ignores the legal provisions, whereas the UK courts closely follow the provisions of the VAT Act.
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